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NEW QUESTION: 1
이연 법인세 자산은 다음에 대해 인식됩니다.
A. 마이너스 영업권은 이연 소득으로 취급됩니다.
B. 영업권의 상각이 세금 목적 상 공제 불가능한 경우 영업권.
C. 사업 결합의 일부가 아니며 거래일의 회계 이익이나 과세 소득에 영향을 미치지 않는 자산의 최초 인식.
D. 과세 대상 이익의 미래 가용성이 가능한 경우 공제 가능한 일시적 차이
Answer: D
Explanation:
A deferred tax asset is recognized for most deductible TDs and for the carry forward of unused tax losses and credits, but only to the extent it is probable that taxable profit will be available to permit the use of those amounts.

NEW QUESTION: 2
Solutions Architect는 독점적이고 민감한 애플리케이션의 회사 500MB 소스 코드 저장소를위한 비용 효율적인 백업 솔루션을 작성해야합니다. 저장소는 Linux에서 실행되며 매일 테이프로 백업됩니다.
테이프 백업은 1 년 동안 저장됩니다.
현재 솔루션은 오류가 발생하기 쉽고 유지 관리 비용이 많이 들고 1 시간의 RPO (Recovery Point Objective) 또는 RTO (Recovery Time Objective)의 요구 사항을 충족하지 않는 수동 프로세스이므로 회사의 요구를 충족시키지 못하고 있습니다. 2 시간 새로운 재해 복구 요구 사항은 백업을 오프 사이트에 저장하고 필요한 경우 단일 파일을 복원 할 수 있도록 하는 것입니다.
가장 적은 노력과 비용으로 RTO, RPO 및 재해 복구에 대한 고객의 요구를 충족시키는 솔루션은 무엇입니까?
A. 로컬 소스 코드 저장소 스토리지를 스토리지 게이트웨이 저장 볼륨으로 바꾸십시오. 기본 스냅 샷 빈도를 1 시간으로 변경하십시오. Amazon S3 수명주기 정책을 사용하여 스냅 샷을 Amazon Glacier에 보관하고 1 년 후 오래된 스냅 샷을 제거하십시오. US-WEST-2에서 교차 리전 복제를 사용하여 스냅 샷 복사본을 만듭니다.
B. 로컬 소스 코드 저장소 스토리지를 Storage Gateway 캐시 볼륨으로 바꾸십시오. 시간별 스냅 샷을 만들 스냅 샷 일정을 만듭니다. Amazon CloudWatch Events 일정 표현식 규칙을 사용하여 시간별 AWS Lambda 작업에서 실행하여 스냅 샷을 US-EAST -1에서 US-WEST-2로 복사합니다.
C. Amazon S3 표준 버킷에 백업 복사본을 저장하기 위해 파일을 AWS Storage Gateway 파일 Amazon Gateway와 동기화하도록 로컬 소스 코드 리포지토리를 구성합니다. Amazon S3 버킷에서 버전 관리를 활성화합니다. Amazon S3 수명주기 정책을 생성하여 이전 버전의 객체를 Amazon S3 Standard 0 Infrequent Access로 자동 마이그레이션 한 다음 Amazon Glacier로 자동 마이그레이션하고 1 년 후 백업을 삭제합니다.
D. 로컬 백업 테이프를 AWS Storage Gateway 가상 테이프 라이브러리로 교체하여 현재 백업 소프트웨어와 통합하십시오. 매일 밤 백업을 실행하고 가상 테이프를 US-EAST-1의 Amazon S3 표준 스토리지에 저장합니다. US-WEST-2에서 교차 리전 복제를 사용하여 두 번째 복사본을 만듭니다. Amazon S3 수명주기 정책을 사용하여 Amazon Glacier로 자동 마이그레이션 및 1 년 후 만료 된 백업을 삭제 하시겠습니까?
Answer: C
Explanation:
https://aws.amazon.com/storagegateway/faqs/?nc=sn&loc=6
https://docs.aws.amazon.com/AmazonS3/latest/dev/Versioning.html
A: Run backup nightly: does not meet RPO of 1 hour.
B: Although it does not have hourly snapshot, it has versioning configured. This is better for file based recovery. The question only needs the backup to be stored offsite so this actually does satisfy the requirement.
C: Because this uses cross region replication, it has 2 copies and double the cost.
D: Because this is a cache copy, during restore, you will need to download the whole volume from S3 which may exceed the 2 hour RTO.

NEW QUESTION: 3
Scenario:
CGE acquires a small energy company that is running MGMT, a proprietary 16-bit application. A Citrix Architect is tasked with deploying this application to the Executives/Management end-user group. The CIO mandates that a FlexCast model must be chosen that resembles this end-user group's existing delivery strategy.
It is important that a single-image deployment is utilized and that management effort is kept to a minimum for the update process. The availability of a fast rollback plan must also be available after upgrades, since it can often result in system instability.
Why is deploying MGMT as a published application on Windows Server 2008 R2 with Machine Creation Services the best solution?
A. It enables faster rollbacks.
B. It prevents XenApp server crashes.
C. It offers a faster change process.
D. End users are already comfortable working in a shared environment.
Answer: B